Article 775 bis
Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
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Showing 4351–4360 of 35615 articles for “Art. Cass. 3e Civ. 5-7-1995 n° 93-10.924”
Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
The costs of reconstituting the title deeds to buildings or property rights for which the deceased's right of ownership was not established before his death by a duly transcribed or published deed, ch…
Transfers of units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to ordonnance no. 2013-676 of 25 Ju…
The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in a…
The amount of rent or occupancy allowances actually reimbursed by the estate to the surviving spouse or partner bound to the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of t…
Transfers of units or shares in real estate collective investment undertakings and professional real estate collective investment undertakings are exempt from registration duty except: a) Where the ac…
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